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Meritorious reserved category candidates must be considered against unreserved vacancies at the screening stage without availing any concession, prioritizing merit over category bias. The Commission under the WBCE Act has jurisdiction to adjudicate deficiencies in patient care services and qualifications of personnel, distinct from medical negligence handled by State Medical Councils. Income Tax Act, 1961 — Section 37(1) — Revenue Expenditure vs. Capital Expenditure — Non-compete fee — Whether payment of non-compete fee constitutes allowable revenue expenditure or capital expenditure — Non-compete fee is paid to restrain a competitor, which protects or enhances the business profitability and facilitates carrying on the business more efficiently — Such payment neither creates a new asset nor increases the profit-earning apparatus for the payer, meaning the enduring advantage, if any, is not in the capital field — The length of time of the advantage is not determinative if the advantage merely facilitates business operations, leaving fixed assets untouched — Payment of non-compete fee made by the appellant (formed as a joint venture) to L&T (previous partner) to restrain L&T from competing for 7 years was essentially to keep a potential competitor out and ensure the appellant operated more efficiently and profitably, without creating a new capital asset or monopoly — Held: Payment of non-compete fee is an allowable revenue expenditure under Section 37(1) of the Act. (Paras 16, 25-29) Evidence Act, 1872 — Section 118 — Competency of child witness — Effect of delay and tutoring — Although a minor child is competent to testify, the reliability and evidentiary value of testimony given many years after the event, especially when the child has been residing with the complainant’s family (maternal grandparents), is significantly affected by the high possibility of memory distortion and tutoring. (Paras 5, 7, 10.2) Service Law — High Court Staff — Regularization — Discrimination — Appellants (Operator-cum-Data Entry Assistants/Routine Grade Clerks) appointed by Chief Justice under Rules 8(a)(i), 41, and 45 of Allahabad High Court Officers and Staff (Conditions of Service and Conduct) Rules, 1976 — High Court refused regularization of Appellants while regularizing numerous similarly situated employees appointed through the same channel — Justification based on whether initial appointment was labelled ‘ad-hoc’ or whether appointment letter stipulated an examination — Held, distinction based solely on stipulations in appointment letters, when the channel of appointment and nature of work are identical, is arbitrary, unreasonable, and superficial — Such differential treatment violates Articles 14, 16, and 21 of the Constitution, as equals must be treated equally without rational differentia. (Paras 3, 4, 17, 23-28)
Meritorious reserved category candidates must be considered against unreserved vacancies at the screening stage without availing any concession, prioritizing merit over category bias.
Education
Meritorious reserved category candidates must be considered against unreserved vacancies at the screening stage without availing any concession, prioritizing merit over category bias.
The Commission under the WBCE Act has jurisdiction to adjudicate deficiencies in patient care services and qualifications of personnel, distinct from medical negligence handled by State Medical Councils.
State Laws
The Commission under the WBCE Act has jurisdiction to adjudicate deficiencies in patient care services and qualifications of personnel, distinct from medical negligence handled by State Medical Councils.
Income Tax Act, 1961 — Section 37(1) — Revenue Expenditure vs. Capital Expenditure — Non-compete fee — Whether payment of non-compete fee constitutes allowable revenue expenditure or capital expenditure — Non-compete fee is paid to restrain a competitor, which protects or enhances the business profitability and facilitates carrying on the business more efficiently — Such payment neither creates a new asset nor increases the profit-earning apparatus for the payer, meaning the enduring advantage, if any, is not in the capital field — The length of time of the advantage is not determinative if the advantage merely facilitates business operations, leaving fixed assets untouched — Payment of non-compete fee made by the appellant (formed as a joint venture) to L&T (previous partner) to restrain L&T from competing for 7 years was essentially to keep a potential competitor out and ensure the appellant operated more efficiently and profitably, without creating a new capital asset or monopoly — Held: Payment of non-compete fee is an allowable revenue expenditure under Section 37(1) of the Act. (Paras 16, 25-29)
Direct Taxation Income Tax Act
Income Tax Act, 1961 — Section 37(1) — Revenue Expenditure vs. Capital Expenditure — Non-compete fee — Whether payment of non-compete fee constitutes allowable revenue expenditure or capital expenditure — Non-compete fee is paid to restrain a competitor, which protects or enhances the business profitability and facilitates carrying on the business more efficiently — Such payment neither creates a new asset nor increases the profit-earning apparatus for the payer, meaning the enduring advantage, if any, is not in the capital field — The length of time of the advantage is not determinative if the advantage merely facilitates business operations, leaving fixed assets untouched — Payment of non-compete fee made by the appellant (formed as a joint venture) to L&T (previous partner) to restrain L&T from competing for 7 years was essentially to keep a potential competitor out and ensure the appellant operated more efficiently and profitably, without creating a new capital asset or monopoly — Held: Payment of non-compete fee is an allowable revenue expenditure under Section 37(1) of the Act. (Paras 16, 25-29)
Evidence Act, 1872 — Section 118 — Competency of child witness — Effect of delay and tutoring — Although a minor child is competent to testify, the reliability and evidentiary value of testimony given many years after the event, especially when the child has been residing with the complainant’s family (maternal grandparents), is significantly affected by the high possibility of memory distortion and tutoring. (Paras 5, 7, 10.2)
Evidence Act
Evidence Act, 1872 — Section 118 — Competency of child witness — Effect of delay and tutoring — Although a minor child is competent to testify, the reliability and evidentiary value of testimony given many years after the event, especially when the child has been residing with the complainant’s family (maternal grandparents), is significantly affected by the high possibility of memory distortion and tutoring. (Paras 5, 7, 10.2)
Cheque Dishonour

Section 143A of Negotiable Instruments Act on Interim Compensation is not retrospective, SC -In our view, the applicability of Section 143A of the Act must, therefore, be held to be prospective in nature and confined to cases where offences were committe

Aug 1, 2019 sclaw

Section 143A of Negotiable Instruments Act on Interim Compensation is not retrospective, SC [Read Judgment] Murali Krishnan July 31 2019 FacebookTwitterWhatsAppShare282 The Supreme Court yesterday ruled that the Section 143A of the Negotiable Instruments Act, 1881,which provides for…

Specific Performance

Agreement to Sell—Concurrent findings of fact—The issue of readiness and willingness is the most important issue for considering the grant of specific performance of the contract and the same having been held (in favour or against the plaintiff) by the Courts below on appreciation of evidence; is binding even on Supreme Court

Jul 21, 2019 sclaw

2019(1) Law Herald (P&H) 855 (SC) : 2019 LawHerald.Org 608 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Justice Abhay Manohar Sapre Hon’ble Ms. Justice indu Malhotra Civil Appeal…

I P C

Dowry Death—Causing disappearance of Evidence—Acquittal—Appellants were acquitted u/ s 304-B IPC but were convicted u/s 201 IPC-Conviction u/s 201IPC could not be made merely on an assumption that the cremation of the body of deceased was not possible without the active connivance of the Appellants—Appellants held entitled to benefit of doubt-­ Appellants acquitted under 201 IPC also.

Jul 14, 2019 sclaw

2019(2) Law Herald (SC) 1742 : 2019 LawHerald.Org 1021 IN THE SUPREME COURT OF INDIA Before Hon*ble Mr. Justice L. Nageswara Rao Hon’ble Mr. Justice M.R. Shah Criminal Appeal No.…

Cr P C

Examination of Witness—Video Conferencing—In a criminal trial, where the witness was found residing/situate outside India and whose evidence was essential for the case set up by the prosecution then evidence of witness can be recorded through video conferencing Examination of Witness—Mere long pendency of trial by itself cannot be a ground for declining an application for examination of material witness

Jul 14, 2019 sclaw

2019(2) Law Herald (SC) 1716 : 2019 LawHerald.Org 1030 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Justice Abhay Manohar Sapre Honble Mr. Justice Dinesh Maheshwari Criminal Appeal No.…

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Education

Meritorious reserved category candidates must be considered against unreserved vacancies at the screening stage without availing any concession, prioritizing merit over category bias.

Jan 4, 2026 sclaw
State Laws

The Commission under the WBCE Act has jurisdiction to adjudicate deficiencies in patient care services and qualifications of personnel, distinct from medical negligence handled by State Medical Councils.

Jan 4, 2026 sclaw
Direct Taxation Income Tax Act

Income Tax Act, 1961 — Section 37(1) — Revenue Expenditure vs. Capital Expenditure — Non-compete fee — Whether payment of non-compete fee constitutes allowable revenue expenditure or capital expenditure — Non-compete fee is paid to restrain a competitor, which protects or enhances the business profitability and facilitates carrying on the business more efficiently — Such payment neither creates a new asset nor increases the profit-earning apparatus for the payer, meaning the enduring advantage, if any, is not in the capital field — The length of time of the advantage is not determinative if the advantage merely facilitates business operations, leaving fixed assets untouched — Payment of non-compete fee made by the appellant (formed as a joint venture) to L&T (previous partner) to restrain L&T from competing for 7 years was essentially to keep a potential competitor out and ensure the appellant operated more efficiently and profitably, without creating a new capital asset or monopoly — Held: Payment of non-compete fee is an allowable revenue expenditure under Section 37(1) of the Act. (Paras 16, 25-29)

Jan 4, 2026 sclaw
Evidence Act

Evidence Act, 1872 — Section 118 — Competency of child witness — Effect of delay and tutoring — Although a minor child is competent to testify, the reliability and evidentiary value of testimony given many years after the event, especially when the child has been residing with the complainant’s family (maternal grandparents), is significantly affected by the high possibility of memory distortion and tutoring. (Paras 5, 7, 10.2)

Jan 4, 2026 sclaw